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Opinion 2005-8
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … of “emergency medical transport” services by a paid city fire department, in an amount that is designed to generate … ATM v Village of Freeport , 276 AD2d 573, 714 NYS2d 721; NY Tel . v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993). …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 91-7
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with … fire department rescue squad) -- Fire Districts (when fire district may contract for emergency and general service) FIRE …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Newburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… Thomas P. DiNapoli, New York State Comptroller, Preet Bharara, United States Attorney for the Southern District of New York, and Diego Rodriguez, the Assistant … indictment of MICHAEL J. VATTER, the Chief of the Newburgh Fire Department, charging him with fraudulently obtaining …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bethpage Fire District , Town of Bombay , Town of Hempstead Sanitary …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bethpage Fire District , Town of Bombay , Town of Hempstead Sanitary …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … completed audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsInvestment Standard for NYS College Choice and NY ABLE Programs
… – To bring the NYS College Choice tuition savings program (NY 529) and the NY Achieving a Better Life Experience savings account program …
https://www.osc.ny.gov/legislation/investment-standard-nys-college-choice-and-ny-able-programsDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … County , Village of Oxford , Town of Reading , Richmond Fire District , Rotterdam Princetown No. 5 Fire District , Town of …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 96-17
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (payment of … college courses) GENERAL MUNICIPAL LAW, §72-g: A fire district may pay the expenses of volunteer firefighters …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Archived: Legislative Session 2019–2020
… Rules (Thiele) / S.8417 Krueger – Provides financial and budgetary flexibility to local governments as they … and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … 2021, inclusive; (2) authorizing local governments and school districts to spend or temporarily transfer moneys in …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Opinion 88-41
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct … municipality ( Teachers Association, Central High School District No. 3 v Board of Education, Central High School …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… of our audit was to assess internal controls over the District’s financial activities for the period January 1, … 2012 through September 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by … an annual financial report with the Office of the State Comptroller since the fiscal year ending December 31, 2010. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Information Technology Audits
… Suffolk No. 1 (Eastern) BOCES Ulster BOCES Charter School Discovery Charter School Young Women's College Prep Charter …
https://www.osc.ny.gov/local-government/audits/information-technology-auditsOpinion 91-23
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be member of more than … volunteer fire company within a fire department of a fire district located in an adjoining town. Village Law, §10-1006 …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Annual Financial Report Filing Deadlines
… of original filing period. Villages: Population < 5,000 Fire Districts: All Joint Activities: All Special Purpose … in a letter signed by the CFO and emailed to AFRFILE@osc.ny.gov , faxed to (518) 486-3146 or mailed to Office of the State Comptroller, Data Management Unit, 110 State Street 12-8-C, …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … local government audits have been issued. Berkshire Fire District – District Operations (Tioga County) District …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-25
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire … of section 176(11) of the Town Law preclude a fire district commissioner who is not a member of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-25State Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Schenectady City School District – Math Workbook Inventory (Schenectady County) District officials … Officials did not determine the district’s actual workbook need before workbooks were ordered. Corning City …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsSchuyler Lake Fire District – Financial Activities (2022M-191)
… – pdf] Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire Commissioners (Board) … records. File the required AUD with Office of the State Comptroller (OSC) within 60 days of the close of the fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Opinion 97-26
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (authority to … of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use …
https://www.osc.ny.gov/legal-opinions/opinion-97-26